BOC identifies customs dues, fees and charges

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  • The Bureau of Customs has issued an order identifying fees for services rendered by its personnel
  • Customs Administrative Order 01-2024 aims to provide uniformity in the different fees; collate fees and charges from various BOC memos and orders; and rename a few charges
  • Service fees to be collected will accrue to the trust fund, which may be used to pay for allowance and overtime services of BOC personnel
  • Customs dues and charges will go to the general fund

The Bureau of Customs (BOC) has issued an order identifying dues, fees and charges to be collected from stakeholders for services rendered by customs personnel.

Customs Administrative Order (CAO) 01-2024 provides uniformity in the different fees; collates fees and charges from various BOC memos and orders; and renames a few charges.

It covers all service fees, dues and charges collected by BOC from shipping lines, airlines, air express operators, importers, exporters, customs brokers, freight forwarders, consolidators, deconsolidators, logistics providers, transshippers, operators of customs bonded warehouses and other customs facilities and warehouses (CFW), free zone locators or registered enterprises, third-party solutions providers, and all other parties served by the bureau.

The order also provides a mechanism for the payment of overtime work and other services rendered by customs personnel in keeping with service fees prescribed by the BOC.

A public consultation was held in August 2023 for the then proposed CAO 01-2024.

Under the CAO, service fees to be collected will accrue to the trust fund, which may be used to pay for allowance and overtime services of BOC personnel.

Customs dues and charges, meanwhile, will go to the general fund.

A customs memorandum order governing the use of collected service fees, including procedures for their payment to authorized customs personnel in accordance with existing auditing, accounting and other rules and regulations, will later be issued.

The customs service fees are the following:

  1. Vessel supervision fee
    • Boarding formalities per vessel – P2,250
    • Entrance and clearance per day – P1,087
    • Loading and unloading per day – P4,500
    • Supervision fee for bunkering and other emergency purposes – P2,250
  2. Aircraft supervision fee – P4,500
  3. Free zone locator supervision fee
    • From airport to a free zone – P100 per goods declaration
    • From seaport to a free zone – P500 per container not exceeding 30kms; P1,000 exceeding 30kms
    • From a free zone to a port of loading of goods for export – P500 per container not exceeding 30kms; P1,000 exceeding 30kms
    • From one free zone to another free zone – P2,000 per MBL
    • From one locator to another locator within the same zone- P500 per transfer note
  4. Authorized Economic Operator (AEO) annual supervision fee
    • Micro – with total assets of not more than P3M, no fee
    • Small – with total assets of P3,000,001.00 million but not more than P15M, P9,000 fee
    • Medium – with total assets of P15,000,001.00 million but not more than P100M, P24,000 fee
    • Large – with total assets of P100 million, P36,000 fee
  5. Underguarding fee for transfers
    • Airport
      • Discharging aircraft to off-terminal CFW – P500 per transfer note
      • From off-terminal CFW to CBW under the same port – P500 per transfer note
      • From CBW to off-terminal CFW under the same port – P500 per transfer note
      • From off-terminal CFW to carrying aircraft – P500 per transfer note
      • From Office of Exchange to CFW under the same port – P500 per transfer note
      • From off-terminal CFW to Office of Exchange – P500 per transfer note
      • From off-terminal CFW to another off-terminal CFW under the same port – P500 per transfer note
    • Seaport
      • From Terminal Facility (CFW) to Off-Dock CFW under the same port – P500 per P-SAD
      • From Off-Dock CFW to Terminal Facility (CFW) under the same port – P500 per transfer note
      • From Terminal Facility (CFW) to Office of Exchange under the same port – P500 per transfer note
      • From Office of Exchange to Terminal Facility (CFW) under the same port – P500 per transfer note

6. Off-hours fee – P50 for the processing of every goods declaration beyond the regular working hours and during Saturdays, Sundays and holidays for the transfer of goods to the free zones

7. Special flight supervision fee – US$175 for every arrival or departure of chartered or special flights

8. Bulk and break-bulk discharge port survey fee – P1,000 for every Discharge Port Survey Report

9. Super Green Lane (SGL) processing fee for list of importables – P1,000 per LOI

10. Service and storage fees (for in-bond baggage)

    • Loose – P50 first 24 hours, P100 every 24 hours thereafter
    • Cabin – P100 first 24 hours, P200 every 24 hours thereafter
    • Suit case – P200 first 24 hours, P400 every 24 hours thereafter
    • Odd size – P400 first 24 hours, P600 every 24 hours thereafter

11. CFW fee

    • per HAWB – P25
    • per MAWB in case of consolidated shipments – P50

12. Monitoring and supervision fee – equivalent to 10% of fees collected in accordance with published rates to be collected from accredited third-party service providers

As for customs dues and charges (refer to CAO 01-2024 for actual fees) — they are:

  1. Goods declaration for transit charge (formerly cargo transfer fee)
  2. Charge of customs documentary stamp (CDS) and Bureau of Internal Revenue documentary stamp tax
  3. Processing charge for consolidated balikbayan box
  4. Processing charge for returning resident
  5. Import processing charge (formerly import processing fee), including for cross-border e-commerce goods cleared through consolidator or freight forwarder, or processed personally or through claimant
  6. Export processing charge
  7. Refund processing charge
  8. Appeal fee
  9. Request for legal opinion
  10. Registration or accreditation charge for new application or renewal
  11. Third parties annual registration charge
  12. AEO application charge
  13. Accreditation or renewal charge by the third-party service provider
  14. Cancellation or modification of goods declaration charges
  15. Amendment of manifest/bill of lading (BL)/air way bill (AWB)
  16. Request for creation of staging BL/AWB
  17. Charge for every request for advance ruling (classification and rules of origin)
  18. Permit charges
  19. Accreditation as condemnation facility
  20. Registration and participation in public auction
  21. Customs broker registration charge (sole proprietorship)
  22. Registration of general professional partnership of customs broker
  23. Intellectual property right recordation charge
  24. Certification charge
  25. Service charge for issuance of certified true copy of document
  26. Service charge for issuance of photocopy of document
  27. Service charge for issuance of soft copy of document
  28. Circularization charge
  29. Certificate of origin processing charge
  30. Tax credit certificate charge
  31. Annual supervision charge (formerly annual supervision fee) for CBWs
  32. CFW annual supervision charge
  33. SGL service charge (formerly SGL service fee)
  34. Container security charge (formerly container security fee)

For every document issued by BOC, a CDS of P100, documentary stamp tax of P30, and legal research fee of P10 will be collected. – Roumina Pablo

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